Massachusetts Appeals Court March 4, 2004, No. 02-P-932 (Sturdy Memorial Foundation, Inc. v. Board of Assessors)

Porada, J.

This is an appeal by Sturdy Memorial Foundation, *574Inc. (Foundation) from two decisions of the Appellate Tax Board (board) affirming the denial by the board of assessors of North Attleborough (town) of applications for abatement of real estate taxes for the fiscal years 1996 and 1997 and for the years 1998, 1999, and 2000 on property owned by the Foundation and leased to Sturdy